Important Dates

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Important Dates

Its a crazy time of year for business. So that you don’t take your eye off the ball during EOFY, we thought we would summarize important lodgement dates ahead.

The list is a guide only. Events or timelines may change. Unless otherwise stated, the due dates provided are for 30 June balancers only. Remember, when a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day.

Here are the key dates for BAS, IAS and the Superannuation Guarantee for the following accounting period:

May and June 2019

  • 26th May – Quarter 3 2018-19 BAS due date for lodgement & payment only if your Tax/BAS Agent lodges this activity statement for you.
  • 28th May- Pay Fringe benefits tax annual return if lodging electronically. Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.
    (Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.)
    Note: The super guarantee charge is not tax deductible.
  • 21st June – May 2019 monthly activity statements, including IAS, due for lodgement & payment.
  • 30th June – Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.
  • 30th June – End of 2018-19 financial year

More Dates can be found at https://www.ato.gov.au/tax-professionals/prepare-and-lodge/due-dates/may-2019/